M P Ferguson Ltd - Accounts

M P Ferguson Ltd
Statement of Financial Position
As at 30 June 2025

	2025		2024
	£	£	£	£
Fixed assets		18,862		22,950
Current assets	10,821		10,226
Creditors: amount falling due within one year	(29,598)		(32,717)
Net current assets		(18,777)		(22,491)
Total assets less current liabilities		85		459
Net assets		85		459


Capital and reserves		85		459

NOTES TO THE ACCOUNTS

General Information

M P Ferguson Ltd is a private company, limited by shares, registered in UK, registration number 05487292, registration address 16 Crendon Street, High Wycombe, HP13 6LS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25% Reducing Balance

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 July 2024	4,200	4,200
Additions	-	-
Disposals	-	-
At 30 June 2025	4,200	4,200
Depreciation
At 01 July 2024	1,050	1,050
Charge for year	788	788
On disposals	-	-
At 30 June 2025	1,838	1,838
Net book values
Closing balance as at 30 June 2025	2,362	2,362
Opening balance as at 01 July 2024	3,150	3,150

3.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 29 July 2025 and were signed on its behalf by:

--------------------------------
M Ferguson
Director

Registered Number: 05487292
UK
M P FERGUSON LTD

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025